Which of the following statements regarding recapture is true?

A. Recapture only occurs when there is a positive balance in a class pool and that pool of assets is empty.

B. Recapture may be deducted from business income.

C. Recapture occurs when there is a positive balance in a class pool, even if there are assets remaining in that class pool.

D. Recapture occurs when there is a negative balance in a class pool, even if there are assets remaining in that class pool.